For Wildhorse Company, the predetermined overhead rate is $130\%$ of direct labor cost. During the month, Wildhorse incurred $$152,000$ of factory labor costs, of which $$129,200$ is direct labor and $$22,800$ is indirect labor. Actual overhead incurred was $$174,800.$

$($a$1)$

Compute the amount of manufacturing overhead applied during the month.

Manufacturing overhead applied $

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